{"data":{"id":"us-wv/w.-va.-code-7-27-32","jurisdiction":"us-wv","citation":"W. Va. Code § 7-27-32","heading":"Payment of county transportation use tax.","body":"A county transportation use tax imposed pursuant to this article shall be paid to the Tax Commissioner by the user of tangible personal property or custom software or the results of a taxable service in the county that imposes the county transportation use tax, unless the county's use tax is collected by a retailer located outside the county that is a retailer engaging in business in the county as defined in this article, or the retailer is an out-of-state retailer who is required to collect West Virginia state and local use taxes.","path":["CHAPTER 7. COUNTY COMMISSIONS AND OFFICERS.","ARTICLE 27. LETTING OUR COUNTIES ACT LOCALLY ACT"],"source_url":"https://code.wvlegislature.gov/7-27-32/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:20:41Z","sha256":"238e613e063eb1c286cdb1a9999625767463132eba7f3b76fb2ceac59d70faed","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-7-27-31","next":"us-wv/w.-va.-code-7-27-33"},"notice":"GroundRules: Original legal text. Not legal advice."}